Geiss was director of health and safety at the product-testing company’s plant in Cortland. He admitted persuading others to let him list their names as vendors on phony invoices that Intertek later paid. Zicaro admitted letting Geiss use his name as a medical doctor on the phony invoices.

Geiss didn’t report the income from the fraud scheme on his income tax returns. The IRS notified Zicaro in 2007 that Intertek had reported paying him $152,000 in 2005 but that Zicaro did not report the amount on his return. After consulting with Geiss, Zicaro submitted phony documents to the IRS showing Intertek had never issued him a payment.

Zicaro faces up to 18 months in prison and a $125,000 fine when he sentenced in federal court Aug. 2.